Abstract:

Purpose- The difference between the tax procedural law and current standards that guide the application of the cost of purchasing in the intended stocks of work. Methodology- The method of study in the literature as tax procedure law and the provisions of the items included in the standard literature search was conducted to be addressed. Findings- In the survey, both the tax legislation and the TAS 2 Inventories Standard and financial reporting standart of large and medium size enterprises differend in their application to maturity differences. It has been found that the approach of tax laws and standards to borrowing costs is different. Conclusion- Located term differences Tax Procedure Law in purchase cost of borrowing coverage on purchases for stocks in pencil assets Property, Turkey accounting standards and enacted in January 2018 financial reporting standards for large and medium-sized enterprises are handled differently. Turkey accounting standards and financial reporting standards for large and medium-sized enterprises is distinguished from the product cost and is regarded as an element of financing. On the other hand, the Tax Procedural Law incorporates maturity differences into its inventory costs. The differences of the maturity differences regarding the cost of purchasing the working stocks in terms of tax legislation and standards are discussed in comparison.

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